（）是组织活力深层次的动力。

阅读理解。

     If you do not use your arms or your legs for some time, they will become weak. When you start using

them again, they slowly become strong again. Everybody knows that.  Yet many people do not seem to

know that memory works in the same way.

     When someone says  that he   has a good memory,    he really means that he   keeps  his memory in

practice by using it. When someone else says that his memory is poor, he really means that he does not

give it enough chance to become strong.

     If a friend says that his arms and legs are weak, we know that it is his own fault(过错). But if he tells

us that he has a poor memory, many of us think that his parents may be blamed(责 备),  and  few of us

know that it is just his own fault. Have you ever found  that  some people can't  read or write but usually

they have better memories ? This is because they cannot read or write and they have to remember things,

they cannot write them  down  in  a small notebook. They  have to  remember days,  names,  songs  and

stories, so their memory is the whole time being exercised.

     So if you want to have a good memory, learn from the people: practise remembering things in a way

as other people do.

1. Someone can't have a good memory if ________.

A. he can't read or write

B. he doesn't use his memory often

C. his parents haven't a good memory

D. he doesn't use his arms or legs for some time

2. If you do not use your arms or legs for some time, ______.

A. you can't use them any more

B. they will become stronger

C. they become weak but they slowly become strong again

D. they become weak and won't become strong until you use them again

3. Which of the following is TRUE ?

A. Your memory  doesn't work in the same way as your arms or legs.

B. Your memory, like your arms or legs, becomes weak if you do not give it enough chance for practice.

C. Don't learn how to read and write if you want to have a better memory.

D. A good memory comes from less practice.

4. Few people know that it is only ______ if a friend has a poor memory.

A. his own fault

B. his parents' fault

C. his teachers' fault

D. his grandmother's fault

5. The writer of this passage wants to tell us ________.

A. how to use our arms or legs

B. how to read and write

C. how to have a good memory

D. how to learn from the people

一个组织按照GB/T22000-2006标准建立、实施并保持了食品安全管理体系就可以不出食品安全事故。

甲化工厂系国有工业企业，经批准从2008年1月1日开始执行《企业会计准则》。为了保证新准则的贯彻实施，该厂根据《企业会计准则》制定了《甲化工厂会计核算办法》(以下简称“办法”)，并组织业务培训。在培训班上，总会计师就执行新准则、办法的内容等作了系统讲解。部分会计人员感到对会计政策变更的条件、会计估计变更的原因以及相应的会计处理方法不理解，向总会计师请教。总会计师根据《企业会计准则》的有关规定，作了解答；同时结合本企业实际，系统地归纳了执行新准则、办法的主要变化情况。
(一)2008年执行的新准则、办法与该厂原做法相比，主要有以下几个方面的变化：
(1) 计提坏账准备的范围由应收账款扩大至应收账款、应收票据、其他应收款等。
(2) 将短期投资、长期债权投资分别改为交易性金融资产、持有至到期投资或可供出售金融资产核算。对子公司的长期股权投资改为成本法核算。
(3) 将存货的发出计价方法由后进先出法改为先进先出法。
(4) 将已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物由无形资产、固定资产改为投资性房地产核算。
(5) 将收入的确认标准由按照发出商品、同时收讫价款或者取得索取价款的凭据确认收入，改为在同时满足以下五个条件时才能确认收入：
①企业已将商品所有权上的主要风险和报酬转移给购货方；
②企业既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制；
③收入的金额能够可靠地计量；
④相关的经济利益很可能流入企业；
⑤相关的已发生或将发生的成本能够可靠地计量。
(6) 将所得税的会计处理方法由应付税款法改为资产负债表债务法。
(二)2009年1月，该厂对一年来执行新准则、办法的情况进行了总结，结合企业实际情况，决定从2009年1月1日起对会计处理方法作以下调整：
(1) 坏账准备的计提比例由全部应收款项余额的5%改为：1年以内账龄的，计提比例为5%；1～2年账龄的，计提比例为10%；2～3年账龄的，计提比例为50%；3年以上账龄的，计提比例为100%。
(2) 将某条生产线的折旧方法由直线法改为年数总和法。
(3) 该厂2008年有一栋出租的办公楼，作为投资性房地产核算，采用成本模式进行后续计量，至2009年1月1日，该办公楼的原价为4000万元，已提折旧240万元，已提减值准备100万元。税法规定的折旧方法、折旧年限、净残值均与会计相同。2009年1月1日，决定改用公允价值进行后续计量。该办公楼2008年12月31日的公允价值为3800万元。假定2008年12月31日前无法取得该办公楼的公允价值。
其他资料：该厂适用的所得税税率为25%，按净利润的10%提取盈余公积。
1.假定你作为甲化工厂总会计师，如何解释：①会计政策变更的条件及其具体会计处理方法是什么②会计估计变更的原因及其具体会计处理方法是什么

失恋の悲しみは身をもって経験して（）わかるものだ。

A.いよいよ

B.とうとう

C.はじめて

D.いまだに